Tax Credit for 2025 Available to Alberta Canola Growers 

The Scientific Research and Experimental Development (SR&ED) tax credit rate applicable to Alberta canola growers for the 2025 tax year has been set at 16.13 percent. 

The SR&ED program enables eligible growers to claim a federal tax credit on the portion of their canola service charge that supports qualifying research activities. Growers who choose to receive a refund of their service charge are not eligible to claim this credit. 

Cheryl Westman, Chair of Alberta Canola’s research committee, says the credit provides meaningful value to producers. “Every dollar growers invest in the service charge helps advance practical research for the farm,” says Westman. “The SR&ED tax credit is one way producers can see a direct financial return on that investment at tax time.” 

Research supported through the service charge includes work on issues such as blackleg and clubroot management, along with monitoring insect pest susceptibility and resistance to insecticides. 

Example: 
A grower who paid $1,000 in service charges to Alberta Canola in 2025 would have $161.30 eligible for the SR&ED tax credit. 

Individual producers must file Form T2038 (IND). Farm corporations are required to file Form T2SCH31. 

For further guidance, growers should contact the Canada Revenue Agency or consult their accountant. 

Click here for SR&ED information on the Canada Revenue Agency website. 

Media Contact: 

Michelle Chunyua, 
Director of Communications 
Alberta Canola Producers Commission 
michelle@albertacanola.com